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dc.contributor.authorO'Leary, Conor
dc.contributor.authorStewart, Jenny
dc.date.accessioned2018-03-23T05:17:52Z
dc.date.available2018-03-23T05:17:52Z
dc.date.issued2007
dc.date.modified2011-08-24T07:15:11Z
dc.identifier.issn02686902
dc.identifier.doi10.1108/02686900710819643
dc.identifier.urihttp://hdl.handle.net/10072/17505
dc.description.abstractPurpose – The purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach – A total of 66 internal auditors were presented with five ethical dilemmas. For each scenario, a key element of corporate governance was manipulated to assess its impact on ethical decision making. These were audit committee support; management integrity regarding accounting policies; management integrity regarding pressure on internal audit; external auditor characteristics; and organisational code of conduct. Findings – Participants were generally sensitive to ethical dilemmas but were not always confident that their peers would act ethically. A higher quality external audit function was positively associated with internal auditors' ethical decision making. However, the strength of other governance mechanisms did not appear to influence ethical decision making. Finally, more experienced internal auditors adopted a more ethical stance in some cases. Research limitations/implications – The sample was self‐selected and may not be representative of internal auditors in general. The lack of significant results may be due to insufficient variability in the manipulations and/or an oversimplification of reality in our scenarios. Practical implications – The study has implications for the internal audit profession with respect to training and the provision of support mechanisms to strengthen the ability of internal auditors to withstand pressure when dealing with ethical dilemmas. Originality/value – This paper is the first to study whether the strength of other governance mechanisms influences internal auditors' ethical decision making.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing Limited
dc.publisher.placeBingley, United Kingdom
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom787
dc.relation.ispartofpageto808
dc.relation.ispartofissue8
dc.relation.ispartofjournalManagerial Auditing Journal
dc.relation.ispartofvolume22
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchcode3501
dc.titleGovernance factors affecting internal auditors' ethical decision‐making: An exploratory study
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionAccepted Manuscript (AM)
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.rights.copyright© 2007 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2007
gro.hasfulltextFull Text
gro.griffith.authorStewart, Jenny D.


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